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February 3, 2025

Viraaj Vashishth

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GST Rates and HSN Code 6113 for Garments

Because of the introduction of Goods and Services Tax (GST), there has been tremendous improvement in the taxation system in India as diverse indirect taxes have been merged through a singular system. This article examines the HSN code for garments 6113 as well as its GST rates. Readymade garments HSN code is one of the most basic information anyone in business, or the tax profession should have for smoother operations.

What Type of Garments Fall Under HSN Code 6113?

The first four digits of the 8-digit code are HSN Code 6113, which is explained as certain types of apparel like suits, sets, jackets and blazers, knitted or crocheted pullovers, cardigans, and sweaters. The Harmonized System of Nomenclature is implemented globally, and it is a system for systematically dealing with goods. The code is used to help businesses determine what rate of GST they are required to charge, making tax compliance easier.

You Can Also Read: 6307 HSN Code for Made-up Textile Articles

GST Rate for Garments Under HSN Code 6113

Since garments have different values, the GST rate is also dependent on the value. Here is a detailed listing:

HSN Code	Description	Rate (%)	Effective Date	Rate Revision
6113	Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907	5/12	01/07/2017	5% 12%
61130000	Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907	5/12	01/07/2017	5% 12%

These rates are applicable for ready made knitted or crocheted garments which are classified under 6113 HSN code.

Categories Under HSN Code 6113

The HSN code of garments 6113 includes more than one type of clothing. Let’s take a look:

1. Suits and Ensembles: Includes two-piece and three-piece dresses that are to be worn for business and formal functions or semi-formal gatherings.

2. Jackets and Blazers: Encompasses all forms of outerwear blazers and jackets.

3. Trousers and Skirts: Comprises trousers and skirts that are informal, business casual, and business class attire.

4. Other Readymade Garments: Additional knitted items or crocheted garments are included in this sub-category.

Garment Related HSN Codes Classification

Determining the HSN classification for garments and apparels is rather easy. Each code is meant for a certain type of product based on its raw material and the way it is processed for sale. For instance, businesses that manufacture knitted or crocheted garments, loom or hand driven, will have to classify their products under 6113 HSN code.

For example:

1. As for a knitted jacket, the HSN Code 6113 is used.

2. But, all other types of non-knitted garments will sit under different HSN codes.

GST On Readymade Garments

Knowing the GST rate applicable to readymade garments is significant for retailers and manufacturers alike. The HSN Code Readymade Garments GST changes depending on the estimation of the garment, and that plays a critical role in determining the pricing and profitability. These are important for a business to consider:

1. These are important for a business to consider: the cost price of every garment.

2. Optimization of tax liability through input tax credit and other measures.

3. Put some emphasis on the correct determination of the HSN code of garments.

You Can Also Read: How to Start a Small Clothing Business from Home

Practical Examples of GST Calculation for 6113 Garments

Scenario 1:

Garments Valued Below Rs.1,000

1. Selling Price: Rs.800

2. GST Rate: 5%

3. GST Amount: Rs.800 × 5% = Rs.40

4. Total Price (including GST): Rs.840

Scenario 2:

Garments Valued Above Rs.1,000

1. Selling Price: Rs.1,200

2. GST Rate: 12%

3. GST Amount: Rs.1,200 × 12% = Rs.144

4. Total Price (including GST): Rs.1,344

Conclusion

When working with the garments HSN codes and related GST rates, compliance and operational synergy is crucial for businesses. The Netting code for garments – which is 6113 – is important for the categorization and taxation of knitted or crocheted garments. Businesses can benefit from this knowledge as they will know the related GST rates, what they entail, and how such decisions contribute towards an improved tax system.

FAQs

1. What is the HSN code for knitted or crochet made garments?

The code for knit or crochet made garments is 6113.

2. What does the 6113 code cover?

The HSN 6113 code covers knit or crocheted readymade clothing like suits, outfits, jackets, trousers, and skirts.

3. What is the GST rate for garments under HSN code 6113?

The tax rate of the Garments HSN code 6113 is 5% for garments costing equal or less than Rs. 1,000 and 12% for garments costing above Rs. 1,000.

4. How is GST calculated on readymade garments under HSN code 6113?

GST is determined as per the cost of the garment, 5% for garments that cost Rs.1,000 or less, and 12% for those exceeding Rs.1,000.

5. What is the significance of HSN code 6113 in the garment industry?

HSN code 6113 is significant because it enables organized categorization of knitted and crocheted readymade garments for the purpose of complying with GST.

6. Are all garments included in the 6113 HSN code?

No, the 6113 HSN code encompasses only knitted or crocheted garments. Other types of non-knit garments are classified using different HSN codes.

7. What is the GST reading for readymade garments HSN code 6113?

GST has simplified taxation for readymade garments HSN code 6113 by regulating 5% or 12% tax rates on the garments, making it easy to comply.

8. How does the HSN code of garments help businesses?

The use of HSN codes of garments for example, 6113 make it easier for businesses to classify garments for compliance and tax purposes.

9. Can exporters process refunds for GST in relation to garments under HSN code 6113?

This is not an issue since exporters in business of garments under HSN code 6113 are entitled to tax refunds under the provisions of GST.

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